Sales 112,300.

00
Less: Variable Cost 25,000.00
Contribution Margin 87,300.00
Less: Fixed Cost 80,000.00
Net Income 7,300.00

Sales 112,300.00
Divided by: Number of People 250.00
Ticket Price 449.20

Revenue 250,000.00
Multiplied by: Return on Revenue Rate 55,000.00
Return on Revenue 195,000.00
Less: Fixed Cost 45,000.00
Variable Cost 150,000.00

Revenue 250,000.00
Less: Variable Cost 150,000.00
Contribution Margin 100,000.00

Fixed Cost 45,000.00

Divided by: CMR 0.40
Breakeven Sales 112,500.00

Revenue 250,000.00
Less: Breakeven Sales 112,500.00
Margin of Safety 137,500.00
Divided by Sales 250,000.00
Margin of Safety Ratio 0.55

Revenue 150,000.00
Less: Return of Revenue 15,000.00
Return on Revenue 135,000.00
Less: Fixed Cost 45,000.00
Variable Cost 90,000.00

Peso Sales- Tv Sets 0.30

Multiplied by: CMR 0.40
Contribution Margin 0.12

Peso Sales- CD Player 0.30

Multiplied by: CMR 0.40
Contribution Margin 0.12

Peso Sales- Radios 0.40

Multiplied by: CMR 0.60
Contribution Margin 0.24

Fixed Costs 2,400,000.00

Divided by: Packaged Contribution Margin 0.48
Breakeven Sales 5,000,000.00

Tv Sets 1,500,000.00
CD player 1,500,000.00
Radios 2,000,000.00

Sales (20000*26) 520,000.00

Less: Variable Cost (20000*(18+4)) 440,000.00
Contribution Margin 80,000.00
Less: Fixed Costs 18,000.00
Net Income 62,000.00

Contribution Margin 80,000.00

Divided by: Net Income 62,000.00
DOL 1.29

DOL 1.29
Multiplied by: % Increase 20%
Increase in Profit % 0.26
Multiplied by: Net Income 62,000.00
Increase in Profit 16,000.00
Add: Net Income 62,000.00
Net Income 78,000.00

Sales 550,000.00
Less: Variable Cost 440,000.00
Contribution Margin 110,000.00

Fixed Costs 18,000.00

Divided by: Contribution Margin/ Unit 5.50
Breakeven Point in Units 3,272.73
0.40
 27.50
22.00
0.20

90,000.00
72,000.00
18,000.00
18,000.00
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